EXTRAORDINARY
PUBLISHED BY AUTHORITY
No. 451 CUTTACK, THURS DAY, MARCH 7, 2019/FALGUNA 16, 1940
FINANCE DEPARTMENT
NOTIFICATION
The 7th March, 2019
S.R.O. No. 95/2019— In exercise of the powers conferred under the proviso to sub-section (1) of Section 10 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017) (hereinafter referred to as the said Act),and in supersession of the notification of the Government of Odisha, in the Finance Department No. 19857-FIN-CT1-TAX-0022-2017 , dated the 29th June, 2017, published in the Extraordinary Issue No.1140 of the Odisha Gazette, dated the 29th June, 2017 bearing S.R.O. No. 302/2017, except as things done or omitted to be done before such supersession, the State Government, on the recommendations of the Goods and Services Tax Council, do hereby specify that an eligible registered person, whose aggregate turnover in the preceding financial year did not exceed one crore and fifty lakh rupees, may opt to pay, in lieu of the tax payable by him under sub-section (1) of Section 9 of the said Act, an amount of tax as prescribed under rule 7 of the Odisha Goods and Services Tax Rules, 2017:
Provided that the said aggregate turnover in the preceding financial year shall be seventy- five lakh rupees in the case of an eligible registered person, registered under section 25 of the said Act, in any of the following States, namely:—
(i) Arunachal Pradesh
(ii) Manipur
(iii) Meghalaya
(iv) Mizoram
(v) Nagaland
(vi) Sikkim
(vii) Tripura
(viii) Uttarakhand:
Provided further that the registered person shall not be eligible to opt for composition levy under sub-section (1) of Section 10 of the said Act if such person is a manufacturer of the goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2) of the said Table, namely:—
2| Sl. No. | Tariff item, sub- heading, heading or Chapter | Description |
| (1) | (2) | (3) |
| 1. | 2105 00 00 | Ice cream and other edible ice, whether or not containing cocoa. |
| 2. | 2106 90 20 | Pan masala. |
| 3. | 24 | All goods, i.e. Tobacco and manufactured tobacco substitutes. |
Explanation.—
(i) In this Table, "tariff item", "sub-heading", "heading" and "chapter" shall mean respectively a tariff item, sub-heading, heading and chapters as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975).
(ii) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 (51 of 1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule shall, so far as may be, apply to the interpretation of this notification.
2. This notification shall come into force on the 1st day of April, 2019.
[No.8241–FIN-CT1-TAX-0043/2017/FIN.]
By Order of the Governor
SAUMYAJIT ROUT
Deputy Secretary to Government